2000 (11) TMI 448

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....cate, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. - This is an application filed by the Revenue for rectification of mistake against Final Order No. A/1001/99-NB dated 29-10-99 on the ground that mistake has crept in. 2. Arguing for the Revenue, in support of the application Shri Sumit K. Das, submitted that mistake has crept in the order since appeal filed by th....

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....eal filed by the Department is to be recalled. 4. On the other hand, Shri J.P. Kaushik submitted that no mistake has crept in the order. The party has filed declaration covering both the Bills of Entry as can be seen from declaration (page 3 & 4 of the paper book) and in view of the order issued by the Commissioner dated 6-11-98 in which declaration was accepted under Kar Vivad Samadhan Sc....

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....Customs] or the other party to the appeal : Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard." 5. We h....